The ABC Company presents the following financial data:
sales	$ 61,000.00
tax rate	35.0%
inventory	$ 25,678
Cost of Sales	$ 29,600
net income	$ 5,600
Dividends Paid	$ 1,950
interest expense	$ 4,300
prepaid expense	$ 2,550
SG&A	$ 8,764
The depreciation expense for ABC is

	a.	7,821
	b.	7,171
	c.	9,721
	d.	9,127